Legal Opinion
Maniolos v. United States
District Court, S.D. New York
Decided October 4, 2010No. 10 Civ. 3383(AJP), 10 Civ. 4467(AJP)PublishedCited by 37 opinions
1Opinion of the Court
OPINION AND ORDER
ANDREW J. PECK, United States Magistrate Judge:
Plaintiffs Bertha Elizabeth Maniólos and Woodrum C. Boley bring these actions alleging that the Internal Revenue Service (“IRS”) wrongfully retained their economic stimulus rebates issued in 2008. (E.g Manidos Dkt. No. 2: Compl. ¶¶ 4-5; Boley Dkt. No. 1: Compl. ¶¶ 4-5.)
Presently before the Court is defendant United States’ motions to dismiss pursuant to Fed.R.Civ.P. 12(b)(6). (Manidos Dkt. No. 10: Gov’t Notice of Motion; Boley Dkt. No. 6: Gov’t Notice of Motion.) The Government contends that the tax offer in compromise plaintiffs…
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